Restricted import entries require proof of exact product identity; unsupported departmental opinion cannot sustain confiscation of ink goods.

Restricted import entries apply only when the department proves, with supporting evidence, that the goods squarely match the specified description and conditions. The ink additive was not shown to be a petroleum product or special-grade grease within Appendix 9, so confiscation on that basis was unjustified. The ink concentrate was also not proved to be ball pen ink within Appendix 5, because the evidence showed only a concentrate requiring further processing, not a finished product meeting the entry. The imports were therefore treated as eligible for clearance under OGL, and the confiscation and fine were set aside.

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Issues: (i) Whether the imported ink additive was a silicone grease or petroleum product covered by the restricted entry in Appendix 9 of the Policy AM 1983, and therefore ineligible for import under Appendix 10(1); (ii) Whether the imported ink concentrate could be treated as ball pen ink falling within the entry in Appendix 5 of the Policy AM 1983, so as to bar import under OGL.

Issue (i): Whether the imported ink additive was a silicone grease or petroleum product covered by the restricted entry in Appendix 9 of the Policy AM 1983, and therefore ineligible for import under Appendix 10(1).

Analysis: The restricted entry covered greases only if they were petroleum products of special grade and type. The record did not show that the ink additive was a petroleum product, nor that it satisfied the requirement of being a special grade and type grease. The classification relied only on the departmental opinion, without any independent finding or supporting evidence to bring the item within the canalised list.

Conclusion: The ink additive was not shown to fall within Appendix 9, and its confiscation was unjustified.

Issue (ii): Whether the imported ink concentrate could be treated as ball pen ink falling within the entry in Appendix 5 of the Policy AM 1983, so as to bar import under OGL.

Analysis: The relevant entry covered printing inks, writing inks, and ball pen inks. The material before the authority indicated only that the imported goods were ink concentrate containing ingredients for finished ball pen ink, requiring further processing and dilution before use. The evidence did not establish that the concentrate itself was ready-made ball pen ink or that it satisfied the characteristics of the specified entry. In the absence of test findings or proof matching the standard specifications for ball pen ink, the entry could not be applied.

Conclusion: The ink concentrate was not proved to be ball pen ink within Appendix 5, and the import was not hit by that restriction.

Final Conclusion: The imports were held to be eligible for clearance as OGL items, and the confiscation with fine was set aside in full.

Ratio Decidendi: A restricted import entry must be applied only when the department establishes, with supporting evidence, that the imported goods satisfy the specific description and conditions of that entry; a mere departmental opinion or incomplete identity with the finished product is insufficient to sustain confiscation.

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